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Natalia Coen

Executive Vice President and Chief Risk Officer at SIERRA BANCORP
Executive

About Natalia Coen

Executive Vice President and Chief Risk Officer at Sierra Bancorp (Bank of the Sierra), appointed effective September 20, 2023; age 57 as of the 2025 proxy . Education: MA in International Policy Studies (economics) from Middlebury Institute of International Studies at Monterey; BA in Economics from University of Texas at Austin . Tenure and performance context: 2024 net income rose to $40.56 million with ROAA at 1.12%, while the Company’s TSR improved to 121.25 versus 90.98 in 2023; management attributes TSR performance to improved bank stock sentiment and stronger results, with relative TSR underperformance versus peers over five years due in part to loan growth volatility .

Past Roles

OrganizationRoleYearsStrategic Impact
Gateway First BankChief Risk Officer & Chief Compliance Officer2022–2023Led enterprise risk framework, established risk monitoring, metrics, and tolerance
Gateway First BankChief Compliance Officer2019–2022Built compliance oversight and controls
CoBiz Financial / CoBiz BankSVP, Director of Compliance / Compliance Officer2005–2019Ran compliance programs for regional bank holding company and bank

External Roles

OrganizationRoleYearsNotes
American Bankers AssociationCRCM Advisory Board Membern/dProfessional standards advisory role
Colorado Compliance Professionals AssociationBoard Treasurer; later Board Presidentn/dIndustry association leadership
The Action Center (CO)Board Treasurer; Finance Committee Membern/dCommunity nonprofit governance

Fixed Compensation

Component20232024
Base Salary$112,308 $400,000
Perquisites (notable)Car allowance $3,500; Misc. $2,027 Car allowance $12,000; 401(k) employer contrib. $13,800; Restricted dividends $19,931; Misc. $3,329

Performance Compensation

Annual Incentive Bonus – Plan Mechanics (Company-wide)

MetricWeightingTargetActualPayout Outcome
Net Income80%$36.6 million110.96% of target+5.48% uplift; bonuses paid at 105.48% of target for all NEOs
Individual Performance20%DiscretionaryFully met100% of discretionary component

Annual Incentive – Natalia Coen

YearTarget Bonus % of BaseActual Bonus Paid
2023 (partial year)Up to 50% per employment agreement $55,912
202450% $210,960

Equity Awards and Vesting

Grant DateTypeGrant Value / SizeVestingPerformance Metric
Nov 2023Restricted Stock (time-based)$400,000 per employment agreement; granted in Nov 2023 20% annually over 5 years n/a
Feb 2025Restricted Stock (split)39.6% of base salary (CRO) Time-based portion vests ratably over 3 years; 25% of grant is performance-based (for CRO) Performance-based portion: 3-year avg ROAA target ≥ 1.14% for Target vesting; interpolation applies; <50% of Target → no vest

Equity Vesting Events and Realization

DateShares VestedValue Realized
Nov 16, 20244,241$132,871

Equity Ownership & Alignment

ItemDetail
Beneficial Ownership24,477 shares; 0.18% of outstanding
Unvested Restricted Shares (FY-end 2024)16,962 shares; market value $490,541
Breakdown of Restricted Holdings20,805 time-based RS; 1,281 performance-based RS (as of Mar 24, 2025)
Options OutstandingNone for Coen
Hedging/PledgingExecutives prohibited from hedging, short sales, pledging, or margin accounts
Ownership GuidelinesCEO: 1.5x salary; EVPs (incl. CRO): 1x salary; Directors: $100k. Unvested RS counts; valued at purchase or grant; compliance deadline later of Feb 15, 2027 or 3 years from hire; must hold vested RS for 1 year except tax net-share settlement

Employment Terms

TermProvision
Title/RoleEVP & Chief Risk Officer for Bank and Bancorp
Agreement TermEffective Sep 20, 2023; runs through Dec 31, 2026; auto-renews yearly unless non-renewal notice ≥6 months prior
Base SalaryMinimum $400,000; reviewed at least annually
Target BonusUp to 50% of base salary
Equity Grant on Hire$400,000 restricted stock; 5-year ratable vesting
BenefitsAuto allowance $1,000/month; relocation reimbursement up to $30,000; eligibility for executive plans including health and 401(k)
Non-Compete / Non-SolicitNo competitive employment during term; post-termination non-solicit of employees/customers for 12 months within Bank markets; nondisclosure obligations continue
Severance (No Cause)Cash equal to 100% of current base salary; 12 months of health/vision/dental (Company pays 100% of employee and 50% of dependents via COBRA/Cal-COBRA)
Change-in-Control (CIC)Automatic termination upon CIC; cash equal to 2x base salary plus maximum eligible bonus; 12 months of health/vision/dental as above; equity accelerates (unvested RS fully vests; options immediately exercisable)
CIC Definition & LimitsDefined events and regulatory approvals; Section 409A-compliant; 280G “cutback” applies if excise tax would be triggered; no tax gross-ups (explicitly prohibited Feb 2024)
IndemnificationStandard officer indemnification agreement

Compensation Structure Analysis

  • Equity mix shifted toward RS over options since 2020; CRO hire package consistent with long-term retention (5-year vest) and alignment via later incorporation of performance-based ROAA awards (25% of CRO’s 2025 grant tied to ROAA) .
  • Cash bonus formula is performance-based with strong earnings sensitivity (80% net income), plus 20% discretionary; 2024 net income outperformance drove 105.48% of target bonus payout .
  • Governance guardrails: no repricing under 2023 plan; prohibition of hedging/pledging; ownership guidelines with post-vest holding requirement; explicit ban on tax gross-ups adopted in 2024 .

Investment Implications

  • Alignment: Performance-weighted incentives (ROAA target for equity, net income for cash) plus strict anti-hedging/pledging and ownership guidelines suggest strong shareholder alignment and reduced agency risk .
  • Retention and selling pressure: Time-based RS from the Nov 2023 hire vest annually through 2028 and Feb 2025 RS vest ratably through 2027; expect potential Form 4 activity around mid-November and February vesting/tax-settlement windows, though 1-year post-vest holding imposes discipline (tax net-settlement excepted) .
  • CIC economics: Equity accelerates and cash severance equals 2x base + max bonus; combined with accelerated vesting, CIC could be a positive personal outcome and create retention/negotiation dynamics in M&A. 280G cutback mitigates excess parachute tax risk; no gross-ups reduces shareholder-unfriendly optics .
  • Performance context: 2024 TSR and ROAA strengthened; pay is benchmarked to peer medians with percentile adjustments, and CRO’s 2024 actual total compensation ranked ~64th percentile of peers, balancing competitiveness and cost discipline .